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I-3 - Taxation Act

Section 1029.8.117
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1029.8.117. In this division,
“eligible individual” for a taxation year means an individual, other than a trust,
(a)  who is resident in Canada throughout the year or, if the individual dies in the year, throughout the portion of the year before the individual’s death;
(b)  who, before the end of the year, has attained the age of 18 years; and
(c)  the aggregate of whose income for the year from all offices and employments, computed without reference to section 43, and from all businesses each of which is a business carried on by the individual either alone or as a partner actively engaged in the business, and of any amount included in computing the individual’s income for the year under paragraph e.2 or e.6 of section 311, is at least $2,500;
“family income” of an individual for a taxation year means the aggregate of all amounts each of which is the income of the individual for the year and of the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4.
For the purposes of paragraph c of the definition of “eligible individual” in the first paragraph, the income of an individual for a taxation year from a previous office or employment is deemed to be equal to zero, if each of the amounts that make up the income is the value of a benefit received or enjoyed by the individual in the year because of that office or employment.
2000, c. 5, s. 271; 2002, c. 40, s. 224; 2003, c. 9, s. 362; 2006, c. 36, s. 207; 2010, c. 5, s. 165; 2015, c. 21, s. 490.
1029.8.117. In this division,
“eligible individual” for a taxation year means an individual, other than a trust,
(a)  who is resident in Canada throughout the year or, if the individual dies in the year, throughout the portion of the year before the individual’s death;
(b)  who, before the end of the year, has attained the age of 18 years; and
(c)  the aggregate of whose income for the year from all offices and employments, computed without reference to section 43, and from all businesses each of which is a business carried on by the individual either alone or as a partner actively engaged in the business, and of any amount included in computing the individual’s income for the year under paragraph e.2 or e.6 of section 311, is at least $2,500;
“family income” of an individual for a taxation year means the aggregate of all amounts each of which is the income of the individual for the year and of the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4.
For the purposes of paragraph c of the definition of “eligible individual” in the first paragraph, the income of an individual for a taxation year from all offices and employments is deemed to be equal to zero, if each of the amounts included in computing the income is the value of a benefit received or enjoyed by the individual in the year because of a previous office or employment.
2000, c. 5, s. 271; 2002, c. 40, s. 224; 2003, c. 9, s. 362; 2006, c. 36, s. 207; 2010, c. 5, s. 165.
1029.8.117. In this division,
“eligible individual” for a taxation year means an individual, other than a trust,
(a)  who is resident in Canada throughout the year or, if the individual dies in the year, throughout the portion of the year before the individual’s death;
(b)  who, before the end of the year, has attained the age of 18 years; and
(c)  the aggregate of whose income for the year from all offices and employments, computed without reference to section 43, and from all businesses each of which is a business carried on by the individual either alone or as a partner actively engaged in the business, and of any amount included in computing the individual’s income for the year under paragraph e.2 of section 311, is at least $2,500;
“family income” of an individual for a taxation year means the aggregate of all amounts each of which is the income of the individual for the year and of the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4.
For the purposes of paragraph c of the definition of “eligible individual” in the first paragraph, the income of an individual for a taxation year from all offices and employments is deemed to be equal to zero, if each of the amounts included in computing the income is the value of a benefit received or enjoyed by the individual in the year because of a previous office or employment.
2000, c. 5, s. 271; 2002, c. 40, s. 224; 2003, c. 9, s. 362; 2006, c. 36, s. 207.
1029.8.117. In this division,
"eligible individual" for a taxation year means an individual, other than a trust,
(a)  who is resident in Canada throughout the year or, if the individual dies in the year, throughout the portion of the year before the individual’s death;
(b)  who, before the end of the year, has attained the age of 18 years; and
(c)  the aggregate of whose income for the year from all offices and employments, computed without reference to section 43, and from all businesses each of which is a business carried on by the individual either alone or as a partner actively engaged in the business, and of any amount included in computing the individual’s income for the year under paragraph e.2 of section 311, is at least $2,500;
"family income" of an individual for a taxation year means the aggregate of all amounts each of which is the income of the individual for the year and of the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4.
2000, c. 5, s. 271; 2002, c. 40, s. 224; 2003, c. 9, s. 362.
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